Periodic fees and returns
29 Periodic fees and returns
A registered importer must, in each year, on or before the first day of the month following the anniversary of the date on which the person was granted registration—
pay to the Minister the fee fixed by regulation; and
lodge with the Minister a return that conforms to the requirements of the Minister about its form, contents and the manner in which it is made.
If a registered importer fails to lodge the return or pay the registration fee in accordance with this section, the Minister may, by written notice, require the registered importer to make good the default and, in addition, to pay to the Minister the amount prescribed as a penalty for default.
If a registered importer—
fails to comply with a notice under subsection (2) within 14 days after the giving of the notice—the registration is suspended until the notice is complied with; and
fails to comply with any such notice within 3 months after the giving of the notice—the registration is cancelled.
The Minister must cause written notice of the suspension or cancellation to be given to the importer.
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